The tax invoices or bills that municipalities send out to consumers on a monthly basis are a key interface between local government and citizens. Consumers' level of understanding of their municipal invoices is therefore indicative of the effectiveness of this communication. Local and international research has shown that customers of many municipal entities, in both the developed and developing countries, struggle to understand their municipal invoices. A lack of understanding of invoices has a negative effect on
customer awareness, participation and the regulation of water services. It also leads to distrust in the correctness of an invoice, which, in turn, could affect consumers’ willingness to pay. A study by the Water Research Commission found that municipal invoices in South Africa have much to improve on before they will function as a tool to serve consumers and use our water resources effectively.